TY  JOUR
TI  PROBLEMATIC ISSUES OF TAX ADMINISTRATION IN THE REORGANIZATION OF LEGAL ENTITIES THROUGH MERGER: IMPERFECTION OF LEGISLATION AND WAYS TO ELIMINATE IT
KW  tax administration
KW  reorganization of a legal entity
KW  merger
KW  succession
KW  penalties
KW  tax offense
KW  tax control
KW  field tax audit
JO  Russian Journal of Management
AU  Shnaider, O.V.
AU  Podgorny, A.S.
PY  2026
IS  14
PB  Publishing Center RIOR